TypeBare Act JurisdictionCentral Government Enacted2012

Finance Act, 2012, (Central) Section 26

Amendment of Section 80ddb

Section Text

In section 80DDB of the Income-tax Act, in the Explanation, in clause (iv), for the words "sixty-five years", the words "sixty years" shall be substituted with effect from the 1st day of April, 2013.